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Inland Revenue

Tax Policy

Public authorities and GST

Clause 519(4)


(67 – New Zealand Institute of Chartered Accountants)

The term “offices of Parliament” only applied from 1 July 1991, so the legislation need only be made retrospective to that date. The term “offices of Parliament” came from the Public Finance Act 1989, in which it was defined to include the offices of the Auditor-General, Ombudsman and Parliamentary Commissioner for the Environment.


Officials note that the proposed legislation amends the definition of “public authority”, and not the definition of “office of Parliament”, by inserting a reference to the Parliamentary Services and the Office of the Clerk. Since the definition of “public authority” applied from the introduction of the original GST legislation, the proposed legislation is drafted to apply from the dates when the Parliamentary Services and the Office of the Clerk were first meant to charge GST on their supplies.


That the submission be declined.